2001 (7) TMI 918 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Bangalore upheld an appeal by M/s. New Mangalore Port Trust against a penalty imposed for failing to comply with Section 45(2)(a) of the Customs Act. The penalty was reduced from Rs. 1000 to Rs. 500 based on leniency. The appeal was disposed of accordingly.